Texas 2025 - 89th Regular

Texas Senate Bill SJR76 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R17517 DRS-D
2	2	By: Gutierrez S.J.R. No. 76
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7	7	A JOINT RESOLUTION
8	8	proposing a constitutional amendment authorizing the legislature
9	9	to exempt from ad valorem taxation real property leased to certain
10	10	local public entities for use as a hospital and related health care
11	11	services.
12	12	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Section 2(a), Article VIII, Texas Constitution,
14	14	is amended to read as follows:
15	15	(a) All occupation taxes shall be equal and uniform upon the
16	16	same class of subjects within the limits of the authority levying
17	17	the tax; but the legislature may, by general laws, exempt from
18	18	taxation public property used for public purposes; actual places of
19	19	religious worship, also any property owned by a church or by a
20	20	strictly religious society for the exclusive use as a dwelling
21	21	place for the ministry of such church or religious society, and
22	22	which yields no revenue whatever to such church or religious
23	23	society; provided that such exemption shall not extend to more
24	24	property than is reasonably necessary for a dwelling place and in no
25	25	event more than one acre of land; any property owned by a church or
26	26	by a strictly religious society that owns an actual place of
27	27	religious worship if the property is owned for the purpose of
28	28	expansion of the place of religious worship or construction of a new
29	29	place of religious worship and the property yields no revenue
30	30	whatever to the church or religious society, provided that the
31	31	legislature by general law may provide eligibility limitations for
32	32	the exemption and may impose sanctions related to the exemption in
33	33	furtherance of the taxation policy of this subsection; any property
34	34	that is owned by a church or by a strictly religious society and is
35	35	leased by that church or strictly religious society to a person for
36	36	use as a school, as defined by Section 11.21, Tax Code, or a
37	37	successor statute, for educational purposes; places of burial not
38	38	held for private or corporate profit; solar or wind-powered energy
39	39	devices; all buildings used exclusively and owned by persons or
40	40	associations of persons for school purposes and the necessary
41	41	furniture of all schools and property used exclusively and
42	42	reasonably necessary in conducting any association engaged in
43	43	promoting the religious, educational and physical development of
44	44	boys, girls, young men or young women operating under a State or
45	45	National organization of like character; also the endowment funds
46	46	of such institutions of learning and religion not used with a view
47	47	to profit; and when the same are invested in bonds or mortgages, or
48	48	in land or other property which has been and shall hereafter be
49	49	bought in by such institutions under foreclosure sales made to
50	50	satisfy or protect such bonds or mortgages, that such exemption of
51	51	such land and property shall continue only for two years after the
52	52	purchase of the same at such sale by such institutions and no
53	53	longer, and institutions engaged primarily in public charitable
54	54	functions, which may conduct auxiliary activities to support those
55	55	charitable functions; any real property that is leased to a
56	56	governmental entity established jointly by a county and a
57	57	municipality under general law to provide hospital care if the real
58	58	property is used by the governmental entity for hospital purposes
59	59	and the provision of related health care services that constitute
60	60	public purposes; and all laws exempting property from taxation
61	61	other than the property mentioned in this Section shall be null and
62	62	void.
63	63	SECTION 2. The following temporary provision is added to
64	64	the Texas Constitution:
65	65	TEMPORARY PROVISION. (a) This temporary provision applies
66	66	to the constitutional amendment proposed by the 89th Legislature,
67	67	Regular Session, 2025, authorizing the legislature to exempt from
68	68	ad valorem taxation real property leased to certain local public
69	69	entities for use as a hospital and related health care services.
70	70	(b) The amendment to Section 2(a), Article VIII, of this
71	71	constitution takes effect beginning with the tax year that begins
72	72	January 1, 2026.
73	73	(c) This temporary provision expires January 1, 2027.
74	74	SECTION 3. This proposed constitutional amendment shall be
75	75	submitted to the voters at an election to be held November 4, 2025.
76	76	The ballot shall be printed to permit voting for or against the
77	77	proposition: "The constitutional amendment authorizing the
78	78	legislature to exempt from ad valorem taxation real property leased
79	79	to certain local public entities for use as a hospital and related
80	80	health care services."